I will answer the hon. member. As a matter of fact, in the case cited by the hon. member for Kindersley, Bowles vs. The Bank of England, this kind of tax was held unconstitutional and in direct defiance of the Bill of Rights by an English court. In his judgment the learned judge doubted whether there was any process of law which would enable a person so taxed to recover what he had paid. If the hon. member wants an answer to the question the best I can do is quote the only authority I know, which indicates doubt whether there is any process which would enable any person to recover his tax.
Subtopic: IS, 1948